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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK The Accounting Journal of Binaniaga International Journal of Social Science and Business International Journal of Supply Chain Management GERVASI: Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) JOISIE (Journal Of Information Systems And Informatics Engineering) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat PLAKAT : Jurnal Pelayanan Kepada Masyarakat Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Kewirausahaan International Journal of Public Health Excellence (IJPHE) International Journal of Community Service (IJCS) Journal of Applied Business and Technology Journal of Artificial Intelligence and Digital Business Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Journal of Entrepreneurial and Business Diversity Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Educatio Elementaria and Psychologia
Nicholas Renaldo
Institut Bisnis Dan Teknologi Pelita Indonesia
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Digital and Sustainable Accounting for Corporate Value Creation Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 2 No. 1 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i1.97

Abstract

This study examines the synergies between digital and sustainable accounting, emphasizing their combined potential in driving corporate value creation. The study adopts an exploratory case study approach to investigate the interplay between digital and sustainable accounting practices and their contribution to corporate value creation. This study uses purposive sampling, with criteria such as organizations are selected based on their adoption of digital and sustainable accounting practices and participants are chosen for their expertise and roles in implementing and managing these practices. This study used thematic analysis. The findings reveal that digital accounting tools streamline financial processes, enhance data accuracy, and facilitate real-time decision-making; sustainability integration in accounting aligns corporate strategies with environmental and social goals, strengthening stakeholder trust; a synergistic effect emerges when digital technologies enhance the implementation and reporting of sustainability practices, resulting in improved financial performance, operational efficiency, and brand reputation; and despite significant benefits, challenges such as high implementation costs, resistance to change, and data standardization persist, especially for smaller organizations.
Understanding the Issue of Taxpayer Compliance and Knowledge Gaps Hutahuruk, Marice Br; Ridwan, Muhammad; Hairudin, Hairudin; Prayetno, Muhammad Pringgo; Renaldo, Nicholas
Nexus Synergy: A Business Perspective Vol. 2 No. 2 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i2.102

Abstract

This research uniquely focuses on cognitive barriers, emphasizing the need for taxpayer education and simplified communication of tax laws. The novelty lies in presenting taxpayer education as a strategic tool to enhance compliance, thus shifting the focus from a compliance model based on fear to one based on understanding and support. This research adopts a qualitative approach, utilizing semi-structured interviews and focus group discussions (FGDs) to collect data from various stakeholders, including individual taxpayers, tax consultants, and tax authorities. This research concludes that improving taxpayer compliance requires addressing the knowledge barriers that exist in the tax system. Simplified tax regulations, better access to tax information, and enhanced taxpayer education can significantly reduce unintentional non-compliance. Tax authorities should invest in educational programs and provide clearer, more user-friendly tax guidelines. Future research could extend this study by incorporating quantitative measures to assess the relationship between tax knowledge and compliance rates.
Open Unemployment Rate Based on Education Level at 2015-2018 Tanjung, Amries Rusli; David, David; Renaldo, Nicholas; Putra, Rizaldi; Musa, Sulaiman
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.109

Abstract

The research aims to examine the relationship between education levels and the Open Unemployment Rate (TPT) in Indonesia from 2015 to 2018. This study employs a quantitative research approach using secondary data analysis. A descriptive and inferential statistical approach will be used to identify trends and correlations between education and unemployment. While vocational education shows promising results in reducing unemployment, general high school graduates face higher unemployment risks due to a lack of specialized skills. However, statistical analysis suggests that education alone is not the sole determinant of unemployment, and other factors such as economic conditions, skill mismatches, and technological changes must also be considered. The analysis covers only 2015-2018 data, which may not fully capture long-term employment trends or the impact of recent economic and technological shifts. Future research can expand the research period beyond 2015-2018 to analyze how unemployment trends change over time, especially in response to economic crises or technological advancements.
Chicken Egg Production in Aceh and Riau from 2009 to 2018 using Simple Linear Regression with SWOT Analysis Approach Putra, Rizaldi; Tanjung, Amries Rusli; David, David; Renaldo, Nicholas; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.110

Abstract

This study aims to analyze the factors influencing fluctuations in chicken egg production and demand in Riau Province. The method of determining the area is determined purposively, namely intentionally by selecting in Indonesia. The data was analyzed using a simple linear regression method. In 2019, chicken egg production in Aceh Province was 1,804,721,455 and decreased by 2,462,278,545 in the previous year, namely 2018. In 2019, chicken egg production in Riau Province was 1,538,720,667 and decreased by 895,279,333 in the previous year, namely 2018. Chicken egg production in Riau Province was more stable than Aceh Province in 2018 to 2019. The study highlights the need for effective price stabilization mechanisms, enhanced supply chain efficiency, and improved feed cost management strategies. Future research can extend the study period to include more recent data for a better understanding of current trends.
Open Unemployment Rate Based on Age Group and Residence Area using Chi-square Analysis Period 2015-2018 Putra, Rizaldi; Tanjung, Amries Rusli; Renaldo, Nicholas
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.111

Abstract

The purpose of this research is to analyze the relationship between the open unemployment rate (TPT) and demographic factors such as age group and residence area (urban and rural) in Indonesia during the period 2015-2018 using Chi-square analysis. This study employs a quantitative research approach with a descriptive and inferential statistical analysis to examine the relationship between the Open Unemployment Rate (TPT), age group, and residence area (urban vs. rural) in Indonesia from 2015 to 2018. The research uses secondary data obtained from official labor market statistics. Based on the results of the National Labor Force Survey (Sakernas), issued by the Central Statistics Agency (BPS) in 2018, the TPT in urban areas was 6.45 percent while the TPT in rural areas was only 4.04 percent. Compared to 2017, the TPT in urban areas itself decreased by 0.34 percent while the TPT in rural areas increased by 0.03 percent. To build upon this study, future research could explore the role of education and skill mismatches such as investigating how educational attainment and field of study influence employment outcomes could provide a deeper understanding of skill mismatches in the labor market.
Indonesian Labor Conditions on February 2016-2019 using Linear Trend Forecasting Putra, Rizaldi; Renaldo, Nicholas
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.112

Abstract

The purpose of this study is to analyze the labor conditions in Indonesia from February 2016 to February 2019 using the Linear Trend Forecasting method. This study employs a quantitative research approach using Linear Trend Forecasting to analyze Indonesia's labor conditions from February 2016 to February 2019. The objective is to identify trends in the unemployment rate, labor force growth, sectoral employment shifts, and educational disparities in unemployment. The Linear Trend Forecasting analysis reveals a declining trend in Indonesia’s unemployment rate from 2016 to 2019, with projections indicating further reductions in 2020. Urban unemployment remains higher (6.205%) than rural unemployment (3.135%), highlighting disparities in labor absorption. Human Capital Theory suggests that differences in employment rates are influenced by education, skill development, and labor market readiness. The findings emphasize the importance of workforce training, education reform, and government policies in reducing unemployment. Future studies can explore the impact of digital transformation on employment trends in Indonesia.
The Implementation of Financial Technology in Improving Digital Financial Understanding Among Accounting Students in South-East Asia with Technology Acceptance Model Approach Renaldo, Nicholas; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Augustine, Yvonne; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.113

Abstract

This research analyzes the impact of FinTech Implementation on the digital financial understanding of accounting students in Southeast Asia. Novelty of this research is to develop a new measurement by adding 3 new dimensions to the Financial Technology Implementation variable and 2 new dimensions to Digital Finance Understanding variable. This research used Technology Acceptance Model (TAM) approach. This study employs a quantitative approach with qualitative support, using PLS-SEM as the primary analytical method. The quantitative approach is used to analyze relationships between variables, while the qualitative method provides deeper insights into students' experiences with FinTech adoption. Population in this study are accounting students in Southeast Asia, particularly in Indonesia, Malaysia, Singapore, Thailand, Brunei Darussalam, and Philippines. Purposive sampling is used to select students from universities with accounting programs and targets 320 respondents. The implementation of Financial Technology (FinTech) significantly enhances Digital Financial Understanding (DFU) by improving financial literacy, accessibility, and user engagement with digital financial services. FinTech platforms, such as digital banking apps, investment platforms, and robo-advisors, provide real-time financial insights, interactive financial tools, and educational resources. The dimensions that are novelty in this study, namely Adoption Intention (X5), Actual Usage (X6), Regulatory Awareness (X7), Digital Financial Behavior (Y4), Regulatory and Consumer Protection Awareness (Y5) have been successfully measured well and become variables that support expansion tests. Future research should examine how FinTech engagement influences financial understanding over an extended period.
Digital Innovation Capability and Customer Value Co-Creation on New Product Performance with Digital Transformation Maturity as a Moderating Variable in Trading Companies in Indonesia Fransisca, Luciana; Renaldo, Nicholas; Chandra, Teddy; Augustine, Yvonne; Musa, Sulaiman
Luxury: Landscape of Business Administration Vol. 3 No. 1 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i1.103

Abstract

This study investigates how digital innovation capability and customer value co-creation influence the performance of new products, with digital transformation maturity serving as a moderating variable. The novelty of this research is the development of indicators, especially on the variable of co-creation of customer value. This quantitative research will collect data using a structured questionnaire, employing a 6-point Likert scale. The data will be analyzed using Structural Equation Modeling (SEM) to examine the relationships between variables and test the proposed hypotheses. The sample size will be a minimum of 155 respondents. The findings confirm that Digital Innovation Capability and Customer Value Co-Creation positively influence New Product Performance. However, Digital Transformation Maturity does not strengthen these relationships, suggesting that high levels of digital maturity may introduce rigidity, reduce human-led innovation, and shift focus toward efficiency rather than customer engagement. Future studies should compare different industries (manufacturing, services, technology) to explore whether digital transformation maturity has varying effects on product performance. Future research should track the long-term impact of digital innovation and customer co-creation on new product success over multiple years.
Real-time Value Creation Metrics in Manufacturing Through Blue Innovation and IoT-Based Accounting Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Chandra, Teddy; Suharti, Suharti; Andi, Andi; Suhardjo, Suhardjo; Augustine, Yvonne; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.4903

Abstract

This study aims to explore the impact of Blue Innovation and IoT-based accounting on value creation in the manufacturing sector. Novelty on this research are integration of Blue Innovation and IoT-Based Accounting. Real-Time Value Creation Metrics introduces a framework for evaluating real-time financial and environmental impact through IoT-enabled accounting systems, providing a more dynamic approach compared to traditional static reporting methods. This research follows a qualitative exploratory approach to understand the intersection of Blue Innovation and IoT-based accounting in manufacturing. To ensure the novelty of this research, the following methodological steps are undertaken Comparative Gap Analysis, Conceptual Model Development, Validation Through Expert Panels, and Empirical Case Study Verification. The study provides empirical evidence that IoT-driven financial tracking improves both cost efficiency and sustainability compliance. Blue Innovation practices emphasize the integration of sustainable processes into core business operations. The development of Real-Time Value Creation Metrics (RTVCM) marks a significant contribution to modern accounting frameworks, offering a more dynamic and data-driven approach compared to traditional financial reporting. Future studies can expand the RTVCM framework by integrating AI-driven predictive analytics for sustainability reporting.
Pengaruh Good Corporate Governance dan Firm Growth terhadap Manajemen Laba Fadrul Fadrul; Alfred Yang; Sarli Rahman; Nicholas Renaldo; Suharti Suharti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2919

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh good corporate governance dan firm growth terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2018-2022 berjumlah 44 perusahaan dengan jumlah sampel yang digunakan sebanyak 35 perusahaan. Teknik analisis data menggunakan path analysis dengan bantuan aplikasi Smart PLS. Hasil menunjukkan bahwa firm growth berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional, dewan direksi, komisaris independent dan kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba.
Co-Authors , Achmad Tavip Junaedi Abdul Rosid Abdul Wahab Aby Riestanti Achmad Tavip Junaedi Achmad Tavip Junaedi Agung Suranto Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Alyauma Hajjah Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Andi Andi Andi Angelica, Angelica Anggi Firmansyah Annisa Nugraheni Afridhianika Anton Anton Anton Anton Anton Aprilia, Bord Nandre Arfah Piliang Arih Dwi Prihastomo Arlia Asri Ady Bakri Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Azridjal Aziz Bahmid Hasbullah Bord Nandre Aprila Cecilia Cecilia Cecilia Cecilia Cecilia, Cecilia Chenda Dara Christian Rusli Dadi Komardi David David Deby Tri Agustin Deivita, Yan Desnelita, Yenny Dhea Anggelina Diana Sawen Dilahk Yladbla Dodi Sofyan Arief Dominicus Josephus Swanto T Eddy, Pujiono Efi Rofianto Hia Eko Sudarmanto Emiliana Shania Meta Nahak Endah Prawesti Ningrum Eny Retna Ambarwati Erlin Erlin Ermina Rusilawati Erpiani Siregar Eveline Tanshia Evelyn Wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fauzan Azim Fauziah Fauziah Fazal Mohamed Mohamed Sultan Febdwi Suryani Fifi Puspita Fitri Yani Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Gatot Wijayanto Geovanie, Geovanie Gusrio Tendra Gustientiedina Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Helly Aroza Siregar Hidayat Syahputra Hilas, Rajah Abdulqadir Hinsatopa Simatupang Hocky, Agus Horsiando, Eric Hughes, Amy Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Ienne Yoseria Putri Indrastuti, Sri Indri Yovita Intan Purnama Intan Purnama Intan Purnama Irma Hakim Irwan Effendi Irwan Effendi Jahrizal James Jaswar Koto Jelia Juventia Jennie Dea Cheria Jenny Angelica Jessen, Jessen Johan Johan Kelvin Wijaya Komardi, Dadi Koto, Jaswar Kresna Agung Yudhianto Kristy Veronica Kristy Veronica Kristy Veronica Kudri, Wan Muhamad Layla Hafni Lestari, Dania Ayu Lita Umiputriani Gai Luciana Fransisca Luciana Fransisca Luciana Fransisca M Dalil Mahdi Mahdi Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marjono Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Meyer, Kaspar Michael Elian Davin Mimelientesa Irman Ming Kiri Muhammad Adrian Agusta Muhammad Pringgo Prayetno Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman MUTHMAINNAH Nabila Hestia Nabila Wahid Nabila Wahid Nabila Wahid Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas Stanley Nicholas, Eric Niken Widyastuti Nindy Daviny Novita Yulia Putri Novita Yulia Putri Nuonnad, Diaz Othman Nuriman M. Nur Nursyam AR Nyoto Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Nyoto, Rebeccca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Onny Setyawan Onny Setyawan Panggabean, Jessylane Prayetno Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Pujiono Eddy Purba, Jansaris Othniel Purnama, Intan Puspita, Tuwilin Maladewi Putri, Novita Yulia Putu Wenny Saitri Rahma Widi Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rangga Rahmadian Yuliendi Rebecca La Volla Nyoto Rebecca La Volla Nyoto Rebecca La Volla Nyoto Reilly, William Remy, Adrian Rezenebe Ngameyga Udab Ria Darmasari Ria Puspitasari Ricky Wijaya Rizaldi Putra Rizaldi Putra Rizqon Jamil Farhas Robert David Rozalia, Dwi Kirtapati Rusilawati, Ermina Sabrina Sabnah Sally Santoso, Pamuji Hari Sarli Rahman Schmidt, Matthias Septi, Iti Sevendy, Tandy Siswahyudianto Siti Aisyah Siti Ngatikoh Smith, Harry Sofyanto, Sofyanto Sri Indrastuti Sri Indrastuti Sriadmitum, Ike Stevanus Antoni.R Stevany Stevany Suci Fitria Sari Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa Sulaiman Musa Sunarni Sunarni Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Sutandijo, Sutandijo SUYONO Suyono Suyono Suyono Suyono Suyono Suyono Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Teddy Chandra Teddy Chandra Thaief, Ilham Tito Suprayoga Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Umar Faruq Umar Faruq Veronica, Kristy Vivi Elvina Vomizon, Rodle Wahid, Nabila Wahyu Joni Kurniawan Wahyu Joni Kurniawan Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yenny Wati Yenny Wati Yermis Duha Yu, Hou Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal Yvonne Augustine